TaxTMI 
TaxTMI 
2017 (9) TMI 397
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....ers at the exit gate while passing through green channel. The above said passenger was questioned as to whether he was carrying any contraband goods in his baggage/ on his person to which he replied in the negative. Thereafter, the baggage of the passenger was examined thoroughly by the officers in presence of two independent witnesses but no contraband items were found in his baggage. Thereafter, the officers, relying on the specific information took him inside the search room at the Airport for personal search and scanning by hand held metal detector in presence of two independent witnesses and Superintendent of Customs. When the metal detector was placed close to his pant pockets, an alarm sounded, which indicated the presenc....
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....d 27.08.2014, recorded under Sec. 108 of the Customs Act, 1962, the appellant had inter-alia stated that after boarding the Air-India flight AI-952 at Hyderabad, he was handed over 12 gold bars by one co-passenger and asked the appellant to wait for him outside the Visakhapatnam Airport; that the co-passenger would come and collect the 12 gold bars from him; that he did not know the name and other details of the co-passenger; and that he was threatened to carry the gold for him. After issuing Show Cause Notice dated 19.09.2014 and granting the personal hearing, the case has been adjudicated and vide order-in-original dated 2/2/2015, the adjudicating authority ordered for absolute confiscation of twelve biscuits of gold totally weighing 1399....
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....ad filed declaration before the authorities stating that he is not carrying gold, bullion or any gold jewellery which is incorrect as the appellant was made to sign blank declaration form by the lower authorities when he alighted at Visakhapatnam Airport. He would submit that the appellant is a farmer and illiterate person and an innocent one and has been trapped by the people and hence he prays that penalties imposed on him be set aside. 5. Learned DR reiterates the findings of the Lower Authorities. 6. On a careful consideration of the submissions made by both sides, I find that the issue is whether the appellant needs to be imposed with penalty under provisions of Section 112 of the Customs Act 1962. 7. &n....